Zahirul Hoque is Professor of Management Accounting and Public Sector and Head of the Department of Accounting at La Trobe University, Melbourne, Australia.

Lee D. Parker is Distinguished Professor of Accounting at RMIT University, Australia and Research Professor of Accounting at the University of Glasgow, UK.

Mark A. Covaleski is the Robert Beyer Professor of Managerial Accounting and Control at the Wisconsin School of Business at the University of Wisconsin-Madison, USA.

Kathryn Haynes is Professor of Accounting and Dean of the Faculty of Business, Law and Politics at the University of Hull, UK.